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Ach Faqih Supandi
Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta
Economics, Econometrics & Finance Social Sciences Other

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Optimalisasi Akad Mudharabah Dalam Perbankan Syariah Ach Faqih Supandi
Jurnal Istiqro Vol 5 No 1 (2019): January 2019
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.51 KB) | DOI: 10.30739/istiqro.v5i1.343

Abstract

The principle of mudharabah is a unique part of Islamic banking products, because it has a philosophical difference between the conventional banking system and Islamic banking which adheres to the principle of profit or loss. Mudharabah is a partnership business covering capital owners (Shahib al-mal) and business actors (mudharib), aiming to gain profit (al-ribh) and divided according to agreement in the contract. This research is library research. While this research approach uses a statute approach, because the problems in this study are approached with positive legal norms and Islamic law. The purpose of writing scientific papers is to determine the extent to which Islamic banking in optimizing Mudharabah contracts as products in Islamic banking. The results of this study are one of the institutions that can guarantee the continued maintenance of compliance with Sharia or Islamic law is the DSN-MUI which gives sharia compliance compliance authorities (Shariah Compliance) is the Sharia Supervisory Board (DPS). The implementation of the Mudharabah contract in the Islamic banking system is one form of banking compliance with the sharia principles that DPS-MUI has applied to Islamic banking.
Perkembangan Audit Syariah Di Indonesia Ahmad Fauzi; Ach Faqih Supandi
Jurnal Istiqro Vol 5 No 1 (2019): January 2019
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.472 KB) | DOI: 10.30739/istiqro.v5i1.339

Abstract

Shari'ah audits, especially in Indonesia, have opportunities in Indonesia with the world's largest Muslim majority population. And the shari'ah audit challenges for future development are better, including (1) regulatory issues such as shari'ah audit standards that are inadequate, the absence of a sharia audit framework and lack of encouragement from the government. (2) Problems of human resources such as the qualifications of shari'ah auditors in accounting and syari'ah are not balanced, the limited number of shari'ah auditors, lack of accountability of shari'ah auditors (DPS) and shari'ah auditors (DPS) are less independent. (3) Audit process problems such as DPS are not yet equipped with sharia audit procedures, Ex-ante and audit ex-poses have not been maximized and the separation of financial audits with sharia audits.
Co-Authors Ahmad Fauzi